In accordance with current policy the Global Admin Unit (GAU) based in Glasgow conduct the JPA i-Expenses Assurance Procedure on behalf of personnel administered through BDSUS. An example of this can be found at Annex A.
The following guidance is to assist in the submission and auditing of JPA claims. Following this advice will assist in claims being submitted correctly on JPA and paid in a timely manner, while supporting personnel subjected to audit in producing the necessary documentation.
a. JSP 752 can be accessed through the following Internet site: JSP 752
b. The following booklet can also assist in the submission of claims: Guide to Expenses and Allowances for Service Personnel
Retention of Receipts. For all expense claims claimants must retain the supporting receipts and paperwork for a period of 24 months from the date of submission of the claim. Where the itemised receipt has been lost, a credit/debit card receipt is better than nothing but must be annotated with the specific details of the purchases claimed. Personnel should have written authority to undertake a duty journey before a journey is undertaken and this should be retained to support any audit. Attempting to secure this authority after the event can result in a substantial delay to the completion of an audit.
Time Limit for Making Claims. Claims are to be submitted for payment within 90 days of the date on which actual expenditure was incurred. Failure to do so will result in the claim’s rejection unless there are exceptional circumstances, i.e. compassionate or operational supported by the Chain of Command and approved by the Budget Manager. This support must be sought prior to submission. No payment will be made for any claim submitted more than six years beyond its original expense date.
Selection for Audit. 5% of claims will be subject to automatic audit, selected by JPA. The GAU auditor is required to manually select a further 5% from the previous month’s Expense Report and the DBS Off-line team are required to oversee a further selection of paper-based offline claims. The auditor will ensure that audit notifications are emailed to the auditee (via BDSUS if no email address is available to the auditor). This manual selection may include off-line claims and hence no JPA workflow is generated however the audit is proceeds in the usual fashion. There have been issues with e-mails sent to SP MODnet address not being received due to lack of MODNet access. Where possible US account and personal accounts will be used in line with the details provided by SP to the embassy. This relies on SP ensuring their details held by the embassy are accurate and current.
Common Errors Made on JPA Claims. The following points have been identified as recurring issues that require resolution for each occurrence. The result for SP is generally delays in processing legitimate claims:
a. Clear and logical justification. Concise and relevant information in the justification box providing a simple narrative for both the authoriser and auditor will often help expedite claims and prevent logical follow-up questions. Due to the nature of the US Footprint, authorisers and the auditor will have no regular contact with the SP submitting the claim. Claimants should always operate on the assumption that authorisers and the auditor know nothing more about the expense than the information the SP provides.
b. Arrivals Claims. The type of claim should be “Change of Assignment” and not “Other Duty Travel”
c. Move & Track. Personnel should inform the J1 Team when they undertake temp duty for 24hrs or more. If claims have been submitted and there is no corresponding Move & Track action on JPA, the claim will be held in abeyance until the SP updates the J1 team.
d. Gratuities/Service Charge – Day Subsistence. The USA has dispensation to claim 15% instead of 10% of the value of a bill when claiming Day Subsistence. A tip or gratuity may not be reclaimed when dining at a takeaway, self-service or fast food outlet (i.e. McDonalds). Personnel should be aware their entitlement to a 15% gratuity reimbursement only extends to 15% on items that are reimbursable (i.e. not alcohol) under JSP 752. As a general guide personnel should:
Step 1. Total the cost of food and non-alcoholic drinks (before tax). A
Step 2. Multiply A by the restaurant tax rate to find B.
Step 3. B x 1.15 gives the maximum to reclaim (assuming a gratuity was paid).
It should also be noted that there are instances where a service charge is automatically added to a bill. SP cannot reclaim any subsequent gratuities they add that would take the total above 15% of eligible expenses, they are also still limited to reclaiming 15% of the eligible bill.
e. Tipping – Taxi Fare. REM Allowances policy staffs have confirmed that tipping when using taxis is not reimbursable.
f. School Childrens Visit. Personnel should submit the SCV form to both the Travel Cell and J1 team to ensure personal contributions are taken from the SP’s wages. Claims for any terminal travel will be held until this has been corrected. The team are reviewing any previous SCV where the Personal Contribution has not been deducted.
g. Advances. When receiving an advance through JPA SP still need to submit an expense claim following the relevant activity. Failure to carry out this action within 30 days following the activity (as per the dates on the advance) will result in the outstanding advance being reclaimed automatically from the SP wages. Neither HR staff or the SP will receive any notification that this will take place until it appears on a SP’s pay slip.
h. Get You Home (Overseas) (GYH(O)) – Claims must be submitted under “Journey Non-warrant Costs” and not “Other Duty Travel”. Claims have had to be rejected or reclaimed back and then resubmitted by the SP.
i. Dates – Ensure that you add the dates when any of the activities take place, purchase dates of flights/hotels etc.
j. HRG Bookings – Hotel accommodation booked through HRG will be produce a reference number, which should be added to the “DHRS xxxxx” on JPA.
Manual Claims – Personnel submitting the F106 should ensure that all details are correct, as this is used for the HR teams to transcribe onto JPA. Details being omitted or incorrect, delays the process and payment. Common errors include;
a. Date of expense.
b. If a duty trip – Just a one liner as to what the trip was, not ‘Went to UK’.
c. Mandatory info – Please fill it in – HRG codes – how many people – what the trip was – Not N/A.
d. More info is better than no info.
e. Notwithstanding the mandatory requirement to retain receipts in good order for 24 months, if unit HR admin are submitting an expense claim on behalf of an individual, the ‘checking and validation’ process should be that receipts and evidence of authority should also be included with the F106; receipts can be sent via e-mail or mail.
Expense Types Template. The Expense Types listed at the link below and attached show the type of claims SP are entitled to under current policy. For example; you can claim for Unaccompanied Baggage charges when you are moving on assignment, but not in any other circumstances.
http://jpa-portal.afpaa.r.mil.uk/subsites/JPA_Docs/RE906004.xls (MODNET/RLi Access required)
Hopefully this guidance will assist Service Personnel to be paid what they are due in a timely manner. The HR Teams are here to assist, however JPA by design is a self-service tool that relies on a degree of rigour and self-sufficiency from the user. Ultimately, our funds come from the tax payer and it is incumbent on all of us to ensure these funds are managed appropriately and with respect.
E-MAIL REQUIREMENTS FROM AUDITOR TO SERVICE PERSON SELECTED FOR AUDIT
The claim number xxxxxxx (screen shot attached), submitted by you on xxxxxx has been selected for audit. You are therefore required to provide the following documentation to support your reimbursement from public funds:
- JS Form JPA F025 – Expense Receipts Submission Audit confirmation and Retention (copy attached).
- Authority for the claim.
- Proof of expenditure and/or a JS Form JPA F025a – Expense Receipts Submission Audit Confirmation and Retention (Annex) (copy attached).
In order for the audit process to be undertaken you are required to:
- JS Form JPA F025. The F025 must be completed and signed, electronic signature acceptable if returned via email, and returned with the documents relating to the claim selected for audit.
- Proof of expenditure. For any and each missing receipt; the F025a is to be completed. The “expense description” column must be completed and should provide a breakdown/itemised explanation of expenditure. The reason for the non-production of original receipts must also be stated. The form should be signed and returned as supporting part of your supporting documentation.
- Authority to claim. Provide a copy of the supporting documentation which grants authority to be reimbursed from public funds. Such as, utility bills, Assignment Order, Course Joining Instructions, Admin Order, email authority, budget approval etc….
- MMA claims. For all MMA claims attach map route using Google maps showing the mileage. Google maps, is the MoDs recognised application for the calculation of mileages.
- Scanned copies. Scanned copies of receipts are acceptable provided that they are clear and contain the relevant figures and dates. The use of visa, credit card, receipts without an itemised bill are not acceptable on their own.
- 3. Please ensure that all relevant paperwork is sent the JFC-GAU-EXPENSEAUDITOR@mod.gov.uk email address by CoP dd mmm yy to allow the commencement of the audit of your expense claim.
Failure to respond
You are to produce all documentation and evidence as detailed above at the earliest opportunity (JSP 752 states within 7 days) to allow commencement of the audit. The audit process has the following action/review timeframes which are activated if the audit has not been commenced:
- JPA automated audit (including claims selected from the ER and selected for audit in JPA). The Expenses Auditor and the individual will receive an automated reminder, through JPA workflow notification, every 15 days from the first request and at 15 day intervals thereafter until the audit action is complete. On receipt of each reminder the Expenses Auditor must inform the individual of the audit requirement and confirm that they are aware that recovery action will be taken if they fail to respond to the audit request.
Chain of Command engagement. The following action is taken if the audit process is not commenced with the timeframes below:
(1) 60 days outstanding. At the 60 day point, the CO will be included in the JPA workflow/email notification to inform them that the claim selected for audit is still outstanding.
(2) 90 days outstanding. At the 90 day point, the CO will be included in the JPA workflow/email notification to inform them that the claim selected for audit is still outstanding and that recovery action should be taken as a result of the audit request not being complied with.
(3) 91 days outstanding. Complete the JPA F025 as authorisation to effect full recovery of the claim, via JPA, from the individual’s pay account. In addition, the Expenses Auditor must complete JPA F025b (and submit all forms and supporting documentation to the CO for investigation of the facts and consideration of Administrative/Disciplinary Action and placement on the Authorised Required List (ARL). In addition, the Fraud Incident & Irregularity Reporting Unit (FIIRU) must be informed of the circumstances.
- 5. If you require any further information please do not hesitate to contact me.
- 1. All allowance claims whether submitted manually via the Unit HR Admin Staffs or through JPA, will be subject to a random 5% audit.
- 2. Methodology. Once selected, the claimant and the unit audit staff are notified of the claims selected. All audits will be conducted at unit level by the pre-identified Expenses Auditor (See Paragraph 04.0202). No Service person must be allowed to audit any claim they have submitted.
- 3. Additional JPA Safeguards. In addition to the audit requirements, there are a number of additional safeguards built into the JPA Expenses Claim system which require some claims to be authorised prior to payment. Authorisation will be required for Service Personnel who are/have:
- HR Professionals involved in the expense, audit and payroll process.
- In their last 6 months of Service.
- Recorded as being on an Unauthorised Absence, noting that this may become Absent Without Leave should disciplinary action be taken.
- Undergoing initial training prior to joining the trained strength of a unit.
- Listed as having monies recovered due to inadmissible i-Expense claims for a
minimum period of 3 months.
- Previously been found guilty of any act of fraud or dishonesty and whose award is not spent.
- Exceeded a pre-determined number of claims in any 31 day period.
- Exceeded a pre-determined amount.
- Exceeded a pre-determined total amount claimed in any 31 day period.
- Exceeded a pre-determined amount for any expense type on any line entry on any claim.
- Service personnel and groups at the discretion of senior line management where local managerial, geographic or financial conditions merit consideration.
All automated Expenses Claims that require authorisation will be sent automatically by the JPA system to the unit Expenses Authoriser appropriate to the value of the claim. The Expenses Authoriser will be required to check the claims for accuracy and validity before authorising them for payment via JPA. Claims requiring authorisation because the amount claimed exceeds the safeguard at paragraph 3j should only be authorised for JPA payment in exceptional circumstances and with budget manager/CO approval. Automated Expenses Claims which are subsequently authorised for payment may also be identified for audit. Those claims which are submitted manually to the unit HR Admin staffs will also be checked to ensure that they are accurate and valid claims prior to them being added to the JPA pre-formatted spreadsheet. Details of the claims on the spreadsheet, including totals, will also be checked by the unit Expenses Authoriser prior to submission to Joint Personnel Administration Centre (JPAC) for input and payment.
- 4. Action on Selection for Audit. For claims submitted via JPA Expenses Service personnel will be notified by JPA workflow that their claim has been selected for audit and should attach a copy of the claim, the original receipts and any other supporting paperwork for that claim, to a Form JPA F025. The form and its attachments should then be forwarded within 7 days to the Unit Expenses Auditor for completion of the audit. For off-line claims the JPAC will notify the Unit Expenses Auditor of the audit requirement.
- 5. Completion of Audit. On completion of the audit the Form JPA F025 and its attachments are to be securely retained centrally within the unit for a period of 6 years from the date of payment of the claim. For off-line claims the auditor is also responsible for notifying JPAC that the audit has been completed. JPAC will be responsible for hastening units who do not confirm the audit of off-line claims.
- 6. Service Persons Unavailable to Comply with an Audit Request. With the prior authority of the Unit CO it is permitted to void an audit requirement; examples of situations that warrant this action are:
- The Service person is deceased.
- The Service person is discharged from the Service.
- The Service person is serving on long term detachment for a period over 3 months.
- The Service person is hospitalised for a period over 3 months.
- The Service person is serving on operational deployment.
- 7. Service Person’s Failure to Respond to an Audit Request. If the Service person fails to respond to the automated initial notification of audit the Expenses Auditor will receive an automated reminder 15 days later and at 15 day intervals thereafter. The Service person will continue to receive notification through workflow every 15 days until the Audit action is complete. At the 60 day point the Unit CO will receive workflow if the audit is still outstanding. At the 90 day point the Service Person and CO will receive workflow informing them that recovery action is to be taken due to the outstanding audit action. On receipt of these reminders the Expenses Auditor is to take action to remind the Service person of the audit requirement and to confirm that they are aware of the recovery action that will be taken if the Service person fails to respond to the audit request. If they still fail to respond to the audit request the Expenses Auditor is authorised to effect full recovery of the claim, via JPA, from the Service person’s pay account. Full recovery action may only be taken a minimum of 90 days after the claim was submitted.
- 8. Over Claim of Expenses. If the Expenses Auditor identifies an over claim of expenses it is authorised to recover those amounts over claimed from the Service person’s pay account over JPA. All recoveries, regardless of whether there is any suspicion that the over claim has resulted from a fraudulent claim or an irregularity, should be reported by the Expenses Auditor using form JPA F 025B to the Confidential Hotline which may be contacted as follows:
- Confidential Hotline:
94667 4881 (Mil)
01371 854881 (UK Civ)
+44 1371 854881 (Overseas Civ)
- By E-Mail to:
- By Mail to:
Room 209, Building 1071
 For BDSUS this is the E1 Auditor based within the Global Administration Unit (GAU)
 Unit Line Management to determine when individual can be removed from the list following minimum period.